The Use of Statistical Values to Combat Undervaluation in the European Union

被引：0

作者：

Schippers, Martijn ^{[1
,2
,3
]}

De Wit, Walter ^{[1
,2
,3
]}

机构：

[1] Erasmus Sch Law, Customs Law, Rotterdam, Netherlands

[2] Erasmus Univ, Program Management Team, Postmaster EU Customs Law, EFS, Rotterdam, Netherlands

[3] EY Belastingadviseurs LLP, Global Trade & Customs, Rotterdam, Netherlands

来源：

JOURNAL OF WORLD TRADE | 2023年 / 57卷 / 02期

关键词：

WTO; CJEU; customs valuation; undervaluation; statistical values;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this article the authors discuss the use of databases , statistical values to combat under-valuation ofgoods imported into the European Union (EU). In recent cases the Court of Justice of the European Union (CJEU) has allowed the use of statistical values and databases, seemingly giving customs authorities an unlimited license to reject the transaction value. The question rises if this will effectively lead to a return to the Brussels Valuation Definition.

引用

页码：253 / 276

页数：24

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